HS 0405-90-10-00 – Within access commitment

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Quota item: import permit needed for the low rate

This is the within-quota line. The low rate applies only with a Global Affairs Canada import permit (quota allocation). Without one, goods go under the over-quota line.

Read the Dairy (supply-managed) import guide

Butter and other fats and oils derived from milk; dairy spreads. › Other › Within access commitment

MFN duty rate

7.5 %

GST

0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)

Unit of measure

KGM

Within access commitment

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Preferential tariff rates

• Peru: Free
• CPTPP: Free
• UK: Free
• Panama (PAT): Free
• Costa Rica (CRT): Free
• Ukraine: Free
• Chile: Free
• Jordan (JT): Free
• GPT: 7.5%
• CETA: Free
• Commonwealth Caribbean Countries Tariff (CCCT): Free
• UST/CUSMA (US): Free
• CPTPP – United Kingdom (CPUKT): Free
• LDCT: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Within access commitment (HS 0405-90-10-00)?

The T2026-2 MFN rate for tariff item 0405.90.10 is 7.5%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 0405-90-10-00 from the US?

Qualifying US-origin goods with origin proof use UST/CUSMA at Free. This item is not on any US surtax schedule in force in TariffPlus surtax data (checked against CBSA). GST is 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III).

Which trade agreement rates apply to HS 0405-90-10-00?

Peru: Free; CPTPP: Free; UK: Free; Panama (PAT): Free; Costa Rica (CRT): Free; Ukraine: Free; Chile: Free; Jordan (JT): Free; GPT: 7.5%; CETA: Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; UST/CUSMA (US): Free; CPTPP – United Kingdom (CPUKT): Free; LDCT: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.